Urie, J.:—This is an appeal from a judgment of the Trial Division dismissing the appellant's appeal from an income tax reassessment for its 1976 to 1979 inclusive, taxation years. Briefly, the undisputed facts follow.

Rouleau, J.:—The plaintiff seeks to set aside an assessment by the Customs and Excise Branch of the Department of National Revenue which was made pursuant to paragraph 2(1)(f) of the Excise Tax Act, R.S.C. 1970 as amended by

Macdonald, J.:—The petitioners apply to quash two search warrants issued November 19, 1985 and November 21, 1985 allowing searches of the offices of their solicitors and the record storage facilities of their solicitors for the purpose of finding evidence

MacGuigan, J. (Pratte, J. concurring):—The issue raised by this case and by case A-689-82 may be expressed in the oft-cited question of Bankes, L.J. in British Dyestuffs Corporation (Blackley) Ltd. v. The

Reed, J.:—This case deals with the claim of a person from whom certain moneys have been stolen, for recovery of those moneys, and the claim of the Crown for taxes owing on the stolen funds, as income in the hands of the thief. Both

Pinard, J. [Translation]:—By her action the plaintiff is claiming various amounts from the defendant as customs duties, sales tax and a penalty. The customs duty rate is set by the Customs Tariff Act, R.S.C. 1970, c. C-41, and

Le juge Gendreau:—L’appelant, Le Procureur général du Canada, se pourvoit contre un jugement de la Cour supérieure qui a rejeté sa requête en certiorari logé contre un mandat de perquisition émis par un juge de paix et qui autorisait le

Davies, J. [Orally]:—The plaintiff claims the sum of $9,840.14 under subsection 52(10) of the Excise Tax Act. Subsection 52(10) reads as follows:

Steele, J.:—Two motions were heard by the Court. One, by the applicant Thomas A. Corr (Corr) and others, is to strike out four “informations to obtain a search warrant pursuant to s. 231.3 of the Income Tax Act” and to

Hugessen, J.:—In 1978 the appellants acquired shares in the capital stock of their employer, Mitchell Installations Ltd. (“Mitchell”). Since Mitchell is a “Canadian controlled, private company”*, [1] they claim that they are taxable under the